<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722018000100117</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc19-47.apfi</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Articulación de procesos, flujos de información y conocimiento bajo criterios de infoconocimiento y sostenibilidad en el reporte corporativo]]></article-title>
<article-title xml:lang="en"><![CDATA[Process Articulation, Information Flow and Knowledge Flow under Info-Knowledge and Sustainability Criteria in the Corporate Reports]]></article-title>
<article-title xml:lang="pt"><![CDATA[Articulação de processos, fluxos de informação e conhecimento sob critérios de infoconhecimento e sustentabilidade no relatório corporativo]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alba]]></surname>
<given-names><![CDATA[Marisleidy]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Beltrán Torres]]></surname>
<given-names><![CDATA[César]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Externado de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Externado de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>47</numero>
<fpage>117</fpage>
<lpage>129</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000100117&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000100117&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000100117&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La crisis ambiental, social y de credibilidad demanda a las organizaciones reportes corporativos que den cuenta de sus prácticas empresariales, de sostenibilidad y transparencia; este artículo busca identificar las condiciones necesarias y las potencialidades que trae la articulación del reporte integrado (RI) propuesto por el Internacional Integrated Reporting Council (IIRC) y el modelo de Gestión de infoconocimiento para cadenas de suministro (Giccs). El desarrollo de la investigación se basa en un análisis cualitativo conceptual, por medio de una comparación de las categorías que fundamentan el modelo Giccs y el RI, validada con una revisión y clasificación de la literatura. Dentro de los resultados más relevantes están el identificar que el RI se construye por medio de información, por tal razón, requiere una gestión de los flujos de información y de conocimiento de las áreas y procesos de la organización; al involucrar el Giccs se garantiza la integración de los flujos de información y de conocimiento. Otro hallazgo fue ubicar al RI como un aliado fundamental en la identificación de los flujos de información y conocimiento que deben ser gestionados, de tal suerte que por medio del modelo Giccs se pueda definir una estructura clara para estos flujos, y así también se permitan integrar elementos para aportar a los procesos organizacionales y finalmente su integración a escalas superiores. El modelo de gestión del infoconocimiento Giccs y el RI se cohesionan para garantizar en el proceso de confección del reporte la estandarización de las entradas, el registro de información, conservación y circulación de la información y el conocimiento, contribuyendo con una mejor relevación organizacional y con ello a la transparencia y a la confianza en la sociedad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The environmental, social and credibility crisis requires the organizations to do corporate reports accounting for their managerial, sustainability and transparence practices. This article seeks to identify the necessary conditions as well as the affordances offered by the articulation of the integrated report (IR) proposed by the International Integrated Reporting Council (IIRC) and the model of Info-Knowledge Management for Supply Chains (IKMSC). This research is developed based on a conceptual qualitative analysis, carrying out a comparison between the categories providing the grounds for the IKMSC model and the IR, validated through a review and classification of the literature. The most relevant results include to identify that the IR is built out of information. Therefore, it requires to carry out an information and knowledge flow management throughout the organization areas and processes; putting the IKMSC into practice will ensure the integration of information flows and knowledge flows. Additionally, it was found that the IR serves as a fundamental ally in the identification of the information and knowledge flows that should be arranged, which will allow the IKMSC model to define a clear structure for these flows. It will also allow to integrate elements contributing to the organizational processes and, finally, to integrate them at a higher extent. The IKMSC model and the IR draw together to guarantee the standardization of entries, the recording of information, the preservation and circulation of the information and knowledge throughout the report preparation process, which contribute to a better organizational disclosure and thus allowing the transparence and confidence among the society.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  A crise ambiental, social e de credibilidade exige que as organizações relatórios corporativos informem suas práticas empresariais, de sustentabilidade e transparência. Este artigo visa identificar as condições necessárias e as potencialidades que traz a articulação do relatório integrado (RI) proposto pelo Internacional Integrated Reporting Council (IIRC) e o modelo de Gestão de infoconhecimento para cadeias de fornecimento (Giccs). O desenvolvimento da pesquisa baseia-se em uma análise qualitativo conceitual, através de um comparativo das categorias que fundamentam o modelo Giccs e o RI, validada com uma revisão e classificação da literatura. Dentre os resultados mais relevantes estão o identificar que o RI é construído por meio de informação, por tal razão, requer uma gestão dos fluxos de informação e conhecimento das áreas e processos da organização; ao involucrar o Giccs a integração dos fluxos de informação e conhecimento é garantida. Outro achado foi localizar o RI como aliado-chave na identificação dos fluxos de informação e conhecimento a ser geridos, de tal sorte que por meio do modelo Giccs pudera-se definir uma estrutura clara para esses fluxos, e mesmo assim permitem integrar elementos para aportar aos processos organizacionais e finalmente sua integração a escalas superiores. O modelo de gestão do infoconhecimento Giccs e o RI são consorciados para garantir no processo de elaboração do relatório a padronização das entradas, o registro, conservação e circulação da informação e o conhecimento, contribuindo com uma melhor revelação organizacional e com isso à transparência e a confiança na sociedade.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[generación de valor]]></kwd>
<kwd lng="es"><![CDATA[gestión de la información]]></kwd>
<kwd lng="es"><![CDATA[gestión del conocimiento]]></kwd>
<kwd lng="es"><![CDATA[reportes corporativos]]></kwd>
<kwd lng="es"><![CDATA[sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[transparencia]]></kwd>
<kwd lng="en"><![CDATA[value generation]]></kwd>
<kwd lng="en"><![CDATA[information management]]></kwd>
<kwd lng="en"><![CDATA[knowledge management]]></kwd>
<kwd lng="en"><![CDATA[corporate reports]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[transparence]]></kwd>
<kwd lng="pt"><![CDATA[geração de valor]]></kwd>
<kwd lng="pt"><![CDATA[gestão da informação]]></kwd>
<kwd lng="pt"><![CDATA[gestão do conhecimento]]></kwd>
<kwd lng="pt"><![CDATA[relatórios corporativos]]></kwd>
<kwd lng="pt"><![CDATA[sustentabilidade]]></kwd>
<kwd lng="pt"><![CDATA[transparência]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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